The state rights democrat. [volume] (Albany, Linn County, Oregon) 1865-1900, 1887-01-07


The Lll prepared by the board Of
commissioners on assessment and taxa
tion and submitted to the Governor
some Tins ago will come mp before the
Legislature to meet the 10th inst. II
viii create an almost endless amount of
discussion. SEQ. 6 prov .des that the
County Assessor shall nominate and by
and with the consent Of the County
Court appoint a deputy County ASSESS
OK for the several tax districts in the
county, These tax districts are created
By the County Court in the same man-
ner that road districts are created. Two
main questions will arise on this Sec
tion: One as to the adviSability of
having deputy County Assessors at AL.
The. other as to the proPriety Of ap-
pointing or electing them. We believe
the proposition to have deputy or pre-
cinct Assessors q wise one, in this that
Il viii result in bringing large amount
Of hidden taxable property to light.
We think these deputies should be
elected By the voters Of the tax district
and. that esch deputy should be &c o6Seio
Justice Of the Peace. The reasons for
this win suggest themselves to each
member Of the legislature. Section Is,
which provides that no deductions shall
bo allowed on account Of indebtedness,
except whore the tax payer has an squAl
amount Of credits, will excite q lively
discussion and will fail to secure a ma
jority Of the legislature. We would
suggest that q provision be enacted
providing that after two years no de-
ductions shall be allowed for indebted
ness This would satisfy all aud ulti-
matsly result in much benefit to the
utate. Sec. 4S provides that railroads
shall pay taxes on the gross earnings.
This proVisico will also occasion much
debate. It will be difficult to harmon
iSspublie opinion aud crystalizs it in
the form Of Law upon this subject. ii
this plan shall b adopted ths difficult
problem viii be to fix the rate high
enough and not too high to DO justic,
to all other tax payers as well as th'
railroad corporation. Every membel
Of the legislature should approach thi
subject Of taxation fully determined Il
do justice to all classes concerned. Th'
farmer, the land owner, the capitalist
che railroad and all other corporation
should be placed on = perfect equalit,
as TO bearing the burdens Of state AM
county government. No member rep
ressnting any particular class Of per-
sons should seek by legislation TO i'm
pOss any higher burdens upon othe
classes than be is willing to impos
upon his own class. Sec. Sc, whicl
provides for the leTying Of one and
halt mills for road purposes will NEE
with some opposition, as many peopl
think each tax payer should be allowe'
to work ont his own tax by labor il
repairing roads. That provision max.
ing the County Treasurer the tax col
lestor and making taxes payable at tn
County seat viii doubtless meet will
opposition strong enough to knock
ont on the first round. Tax payers d
not want to be required TO travel 80 fal
10 pay their taxes, as many would hav,
to do under this proposed law. Th'
greatest difficulty will be met in do.
termining the manner Of taxing rail
roads, insurance companies and othe
corporations. The subject of assess
ment and taxation is difficult one Il
legislate upon. Every member of th,
legislature should enter upon the worl
fully Invested OF all preconcsived opin
ions upon the subject and, with a Sc
Parpose to legislAte fairly as between
all tax payers in the state, and in thi
way, and only in this way, may the,
be enabled to secure a successful assess
ment law.